Kerala High Court
Francis vs State Of Kerala on 1 June, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE N.NAGARESH
TUESDAY, THE 1ST DAY OF JUNE 2021/11TH JYAISHTA, 1943
WP(C) NO. 11625 OF 2021
PETITIONERS:
0
1 FRANCIS, AGED 53 YEARS, S/O.JOSEPH,
CHEMMANNUR HOUSE, OLARI DESOM,
PULLAZHI VILLAGE, THRISSUR THALUK,
THRISSUR DISTRICT 680 012.
2 SHIBY, AGED 47 YEARS, W/O.FRANCIS,
CHEMMANNUR HOUSE, OLARI DESOM,
PULLAZHI VILLAGE, THRISSUR THALUK,
THRISSUR DISTRICT 680 012.
3 SINI, AGED 38 YEARS, W/O.CINIL ANTONY,
AKKARA HOUSE, GANESAMANGALAM DESOM,
VADANAPPILLY VILLAGE, CHAVAKKAD THALUK,
THRISSUR 680 614.
BY ADVS.
K.R.ARUN KRISHNAN
EDISON THOMAS T.
DEEPA K.RADHAKRISHNAN
RESPONDENTS:
0
1 STATE OF KERALA REPRESENTED BY
THE PRINCIPAL SECRETARY TO THE GOVERNMENT,
REVENUE DEPARTMENT, ROOM NO.364,
1ST FLOOR, MAIN BLOCK, SECRETARIAT,
THIRUVANANTHAPURAM, KERALA PIN 691 001.
2 THE COLLECTOR, THRISSUR DISTRICT,
1ST FLOOR, CIVIL STATION,
CIVIL LINES ROAD, KALYAN NAGAR,
AYYANTHOLE, THRISSUR, KERALA PIN 680 003.
3 THE SUB COLLECTOR, THRISSUR DISTRICT,
1ST FLOOR, CIVIL STATION, CIVIL LINES ROAD,
KALYAN NAGAR, AYYANTHOLE, THRISSUR,
KERALA PIN 680 003.
WP(C) No.11625/2021
:2 :
4 TAHSILDAR, KUNNAMKULAM TALUK,
TALUK OFFICE, CHAVAKKAD,
THRISSUR DISTRICT 680 506.
5 THE SECRETARY, VELUR GRAMA PANCHAYATH,
VELUR P.O., THRISSUR DISTRICT 680 601.
R1-R4 BY GOVERNMENT PLEADER SMT.JASMIN M.M.
R5 BY STANDING COUNSEL SRI.M.PREMCHAND
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 01.06.2021, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WP(C) No.11625/2021
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JUDGMENT
~~~~~~~~~
Dated this the 1st day of June, 2021
The petitioners own certain extent of property in
Velur Village, Thalappilly Taluk in Thrissur District. The
petitioners constructed a building thereon having an area of
1402.70 square metres, on the basis of a building permit.
Subsequently, they constructed a canopy like temporary
structure of 369.11 square metres, for vehicular parking.
2. The petitioners state that the respondents
assessed `2,91,600/- as building tax for the building inclusive
of the temporary structure. The petitioners filed appeal. The
Appellate Authority dismissed the appeal. Thereupon, the
petitioners invoked Section 13 of the Kerala Building Tax Act
and filed Ext.P4 Revision Petition.
3. The prime contention of the petitioners is that as
per Section 5A of the Building Tax Act, only the area which is
used as residential purpose can be assessed for the purpose
WP(C) No.11625/2021
of luxury tax and the assessing authority as well as appellate
authority overlooked this legal position.
4. I have heard the learned counsel for the petitioners,
learned Government Pleader representing respondents 1 to 4
and the learned Standing Counsel for the 5 th respondent.
5. As the petitioners have preferred a statutory
revision, the revisional authority has to consider the said
revision petition on merits.
In the circumstances of the case, the writ petition is
disposed of directing the 2 nd respondent to consider Ext.P4
revision petition filed by the petitioners within a period of three
months and pass appropriate orders thereon in accordance
with law. Till the 2nd respondent passes final orders on Ext.P4,
all further proceedings pursuant to Ext.P2 shall remain
deferred.
Sd/-
N. NAGARESH, JUDGE
aks/02.06.2021
WP(C) No.11625/2021
APPENDIX
PETITIONERS' EXHIBITS
EXHIBIT P1 A TRUE COPY OF THE BUILDING TAX RECEIPT
03.08.2018 ISSUED BY THE 5TH RESPONDENT
TO THE PETITIONER.
EXHIBIT P2 A TRUE COPY OF THE ORDER NO.C1-
10027/2019 DATED 04.05.2020 ISSUED BY
THE SUB COLLECTOR, THRISSUR.
EXHIBIT P3 A TRUE COPY OF THE REPRESENTATION DATED
20.10.2020 SUBMITTED BY THE PETITIONER
TO THE SUB COLLECTOR, THRISSUR.
EXHIBIT P4 A TRUE COPY OF THE REVISION PETITION
DATED 28.10.2020 FILED BY THE
PETITIONERS BEFORE THE DISTRICT
COLLECTOR, THRISSUR.
ncd
